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TMI Blog2024 (12) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... ot consider the petitioner s case in its the proper prospective. On perusal of the orders passed by the authorities and as well as the Tribunal, it is succinctly clear that without going into the aspect of rate of tax as against the goods dealt by the assessee of the authorities including the Tribunal must directed with the issue on hand and passed orders under challenge mulcting the assessee to pay tax at the rate of 14.5%, since he did not produce the C forms. The furnishing of C forms would arise only when the assessee is claiming exemption - But in the instant case he has paid tax as per the schedule appended to the Act for the goods viz., hand gloves. In that view of the matter, the orders of the Tribunal and also the order of the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner, recorded that the petitioner made inter-state sales of safety equipment without the C form, for an amount of Rs. 12,89,070/- and in the absence of furnishing the C form, the assessing authority levied the tax at the rate of 14.5%. The said order was challenged by filing an appeal before the Appellate Deputy Commissioner. After hearing the appeal, vide Appeal No. VSP/32/2017-2018, the Appellate Deputy Commissioner, Vijayawada, confirmed the order of assessment by order dated 30.07.2018. 4. Aggrieved by the said order, the petitioner filed Appeal vide TA No. 42/2019 before the Andhra Pradesh VAT Appellate Tribunal, Visakhapatnam. The Tribunal also confirmed the orders of the authorities below, which are being impugned in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not produce the C forms. As discussed supra, the furnishing of C forms would arise only when the assessee is claiming exemption. But in the instant case he has paid tax as per the schedule appended to the Act for the goods viz., hand gloves. 9. In that view of the matter, the orders of the Tribunal and also the order of the Appellate Deputy Commissioner and Assessing Authority are set aside, and the matter is remanded to the Assessing Authority to take-up the assessment afresh and pass appropriate orders, after giving opportunity of being heard to the petitioner and the same has to be completed within a period of four (04) weeks from the receipt of copy of this order. 10. Accordingly, the Tax Revision is allowed. No costs. 11. As a sequel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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